Published on 12 Sep 96
by VICTORIAN DIVISION, THE TAX INSTITUTE
In this convention paper Neil Ward looks at the foreign exchage debate in the wake of the decision of the High Court in Energy Resource of Australia (ERA) 96 ATC 4536.
Neil Ward FTIA leads the Deloitte Australian Financial Services Tax Group. He has more than 30 years
experience in advising in tax. Prior to joining Deloitte in March 2000, Neil spent 12 years with the ANZ
Banking Group in Australia and the United Kingdom. Neil is recognised as one of the leading tax advisers
on financial arrangements, foreign exchange, thin capitalisation, capital management, withholding tax and
Current at 11 March 2009 Current at 06 April 2009
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